NTAB
NEGOTIATIONS AND TAX ASPECTS OF BUYING AND SELLING A BUSINESS
This course
offers a comprehensive analysis of the business and tax aspects of buying
and selling a business. It is a practical guide to help practitioners
and industry CPAs understand structuring techniques. All CPAs, including
controllers and executives in industry, should understand how difficult
the process of buying and selling a business has become.
Major topics include:
- Spreadsheet analysis to develop an offer price using the discounted cash flow and alternate valuation methods
- Understanding confidentiality agreements, memorandums of understanding, and asset purchase agreements
- Recognizing the need for due diligence in acquisitions -- checklists of important points
- Deemed asset sales -- Is §338 or §338(h)(10) appropriate?
- The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
- How to allocate purchase price for tax advantage
- Liquidations as alternatives to sales of a business
- Planning to avoid double taxation under repeal of the General Utilities doctrine
- Special problems and opportunities when an S corporation is the buyer or seller
- Installment sale and interest issues
- Avoiding tax pitfalls and recognizing of tax planning opportunities
- Bootstrap acquisitions
- State tax issues
- Unique issues in the buying and selling of LLC/partnership interests
- Individually owned goodwill
Designed
for: All
practitioners who will be involved in the sale of a business
Level
of knowledge: Intermediate
Field
of study: Taxes
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